A product line can sell 80,000 products per year for 4 years (after which time this project is expected to shut down). The product will sell for $5 each, with variable costs of $3 for each one produced, while annual fixed costs associated with production will be $70,000. In addition, there will be a $250,000 initial expenditure associated with the purchase of new production equipment. It assumed that this initial expenditure will be depreciated using the SL method down to zero over 4 years. This project will also require a one-time initial investment of $30,000 in net working capital associated with inventory. The required rate of return is 10%. Tax rate is 40%. What are the NPV and IRR? Do you accept the project? Why?